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MANAGEMENT REPORT DEPARTMENT OF LAW AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998 
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STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASH I NGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 DEPARTMENT OF LAW MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMAnON 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
July 31, 1998 
 
Honorable Zell Miller, Governor Members of the General Assembly of Georgia 
and Honorable Thurbert E. Baker, Attorney General Department of Law 
Ladies and Gentlemen: 
As part of our audit of the statutory basis fmancial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Department of Law. Accordingly, the financial statements and compliance activities of the Department of Law were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. 
This Management Report contains information pertinent to the financial and compliance activities of the Department of Law as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of the Department of Law. However, this report is a matter of public record and its distribution is not limited. 
 
CLV:ds 
 
Claude L. Vickers State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF LAW ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30. 1998 
FUND BALANCE - JULY 1. 1997 Surplus 
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Prior Year's Checks Voided 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1997 
FUND BALANCE - JUNE 30. 1998 
SUMMARY OF FUND BALANCE Surplus 
 
EXHIBIT "A" 
$ 519,747.93 $ 98,685.73 
545,263.40 2,553.48 
$ 646,502.61 
$ 519,747.93 $ 646,502.61 
$ 646,502.61 
 
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 DEPARTMENT OF LAW SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE 
REVENUES 
State Appropriation Other Revenues Retained 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 13,454,252.00 $ 13,379,252.00 $ 23,085,662.00 22,348,849.02 
 
-75,000.00 -736,812.98 
 
$ 36,539,914.00 $ 35,728,101.02 $ 
 
-. =8. .:. 11.:. !.,8: . ;1:. =2.:. : .9-=-8 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Books for State Library 
 
$ 12,272,365.00 $ 12,172,634.43 $ 
 
1,594,909.00 1,518,777.55 
 
213,322.00 
 
203,613.31 
 
27,686.00 
 
14,199.00 
 
507,124.00 
 
509,060.25 
 
826,548.00 
 
826,545.00 
 
166,424.00 
 
165,863.45 
 
20,756,536.00 19,598,325.97 
 
175,000.00 
 
173,818.66 
 
99,730.57 76,131.45 
9,708.69 13,487.00 -1,936.25 
3.00 560.55 1,158,210.03 1,181.34 
 
$ 36,539,914.00 $ 35,182,837.62 $ _ _1.:.l.,3::.::5:.:...7,!.::.07~6:.:..:,3:.::..8 
 
Excess of Funds Available over Expenditures 
 
$ 545,263.40 $ ======54=5~,2:;:;6=3;:".4=0 
 
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